— This case was presented on the appeal with that of State ex rel. Dunbar v. Shields, ante, page 143, 248 Pac. 403. In this ease, the city of Seattle seeks to recover its proportionate share of the interest involved on the delinquent personal property tax *701 collection made by tbe county treasurer, considered in the other case. The law applicable and the controlling facts are the same here as there, and, upon the authority of the decision in that case, the judgment appealed from in this case is affirmed.